Kitchen equipment HSN Code

Understanding Kitchen Equipment HSN Codes for GST

The modern kitchen is a hub of activity, packed with a diverse array of equipment that makes cooking and food preparation a breeze. For businesses manufacturing, distributing, or selling these items in India, knowing the correct Harmonized System of Nomenclature (HSN) code for each piece of kitchen equipment is essential for accurate Goods and Services Tax (GST) compliance. The HSN code system, a global standard, ensures consistent classification and taxation.

The “Kitchen Equipment HSN Code” is not a single, universal code. Instead, kitchen equipment is a broad category, and individual items are classified based on their material, function, and whether they are electrical or non-electrical. Here’s a breakdown of common categories and their typical HSN codes:

Metal Kitchen and Household Articles

Many common kitchen items like pots, pans, utensils, and scourers are made of iron, steel, or aluminium.

• HSN Chapter 73: Articles of iron or steel covers household articles of iron or steel.
  • HSN 7323: “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.”
  • This includes sub-categories like 73239190 (other cast iron, not enamelled articles), 73239490 (other iron/steel, enamelled articles), and 73239990 (other iron/steel articles). The GST rate for these items is typically 18%.
• HSN Chapter 76: Aluminium and articles thereof covers aluminium kitchenware.
  • HSN 7615: “Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.”
  • Sub-categories such as 76151029 (other aluminium kitchen articles) and 76152010 (sanitary ware of aluminium) fall here. The GST rate for most aluminium household kitchenware is often 12%, though some specific items might be 18%.

Electrical Kitchen Appliances

Many modern kitchen gadgets are electrical, having their own specific classifications.

• HSN Chapter 85: Electrical machinery and equipment and parts thereof is where you’ll find these.
  • HSN 8509: “Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508.”
    • An example from the data is 85093000 for “Kitchen Waste Disposers,” which has an 18% GST rate.
  • HSN 8418: “Refrigerators, freezers and other refrigerating or freezing equipment, electric or other.”
    • Household refrigerators (e.g., 84182900) and freezers (e.g., 84183090) generally attract an 18% GST rate.

Kitchen Cutlery and Tools

• HSN Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal
  • HSN 8214: “Other articles of cutlery (For example, hair clippers, butchers or kitchen cleavers, choppers and mincing knives, paper knives); Manicure or pedicure sets and instruments (including nail files).”
  • Kitchen cleavers or mincing knives may fall under sub-codes like 82142090, typically at an 18% GST rate.

The diverse nature of kitchen equipment means businesses must accurately identify the specific HSN code for each product. This ensures correct GST application, proper invoicing, and smooth compliance with Indian tax regulations. Always refer to the most current GST notifications and HSN directories for the most precise classification.